Legal analysis: The following donations are allowed to be fully deducted from the taxable income: First, donations to the Red Cross, rural compulsory education, welfare non-profit elderly service institutions and public welfare youth activity places through non-profit social organizations and state organs are allowed to be fully deducted before paying corporate income tax and personal income tax. Second, charitable and relief donations to non-profit organizations such as charities and foundations are allowed to be fully deducted before paying corporate income tax and personal income tax. Charities, foundations and other non-profit organizations refer to public welfare and non-profit organizations established in accordance with the Regulations on the Registration and Administration of Social Organizations and the Provisional Regulations on the Registration and Administration of Private Non-enterprise Units in the State Council. Third, donations to education by non-profit social organizations and state organs in China are allowed to be deducted in full before corporate income tax and personal income tax. Fourth, donations made for public welfare relief by Soong Ching Ling Foundation, china welfare institute, China Disabled Welfare Foundation, China Foundation for Poverty Alleviation, China Coal Mine Pneumoconiosis Treatment Foundation, China Environmental Protection Foundation, China Aging Development Foundation, China Chinese Education Foundation, China Green Foundation, China Women's Development Foundation, China Care for the Next Generation Healthy Sports Foundation, China Biodiversity Protection Foundation, China Children and Teenagers Foundation, China Glory Foundation, China Medical and Health Development Foundation and China Education Development Foundation are allowed to be paid. Fifth, donations to China Health Express Foundation, Sun Economic Science Foundation, china charity federation and China Legal Aid Foundation and China Courageous Foundation are allowed to be fully deducted before paying corporate income tax and personal income tax.

Legal basis: Calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC): (1) The comprehensive income of individual residents, after deducting expenses of 60,000 yuan from income in each tax year, and the balance after special additional deduction, special additional deduction and other deductions determined according to law, is taxable income. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed. (3) Operating income. The balance of the total income in each tax year after deducting costs, expenses and losses is taxable income. (4) Income from property leasing. If the income does not exceed 4,000 yuan each time, 800 yuan will be deducted. If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. (5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer. (6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail. The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.